https://www.taxtmi.com/caselaws?id=212326 A long-term contractual hire of a cab was treated as taxable rent-a-cab operator service because the arrangement was not mere on-demand, per-kilometre hiring; the service tax demand was therefore upheld. On penalty, separate penalty under Section 76 was held unsustainable where penalty under Section 78 had been imposed. The assessee's payment of service tax, interest and 25% of the duty amount was accepted as sufficient discharge of the Section 78 penalty where the statutory concessional option had not been properly extended. The penalty was thus confined to the Section 78 framework, and duplication under Section 76 was disallowed. en-us Wed, 06 Jul 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212326 A long-term contractual hire of a cab was treated as taxable rent-a-cab operator service because the arrangement was not mere on-demand, per-kilometre hiring; the service tax demand was therefore upheld. On penalty, separate penalty under Section 76 was held unsustainable where penalty under Section 78 had been imposed. The assessee's payment of service tax, interest and 25% of the duty amount was accepted as sufficient discharge of the Section 78 penalty where the statutory concessional option had not been properly extended. The penalty was thus confined to the Section 78 framework, and duplication under Section 76 was disallowed. Case-Laws Service Tax Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212326